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Debts in a concrete business company
PADĚLKOVÁ, Olga
The goal of this thesis is the individual types of debts characteristic including their control, posting and taxation incidence in a concrete business company. The thesis is divided into some separate chapters. In the first chapter there is described the selected business company making in a branch of production and trade. The second chapter refers to debts posting including tax aspects. It is concentrated on accounting transaction, that are accounted differently in the company by posting said in the theoretical part of the thesis or that occur extra here. From tax aspects it is mentioned not only their posting but also the way and amount of the creation of adjusting items to overdue outstanding debts and write-off. It is also said their impact on economic result and tax base in 2008 here. The last chapter engages debts control. First it is made financial analysis of debts, time test and Marko analysis. Later on it is described the current system of debts control related to business conditions, customers information, safety instruments and recovery of debts.
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Economics of the bussiness as the inspiration to the economics of the region
ZATLOUKAL, David
The aim of my labour is : On the basement of the knowledge about the enterprise´s process and their outputs , I would like to define the opportunities or the limits of the application of watching and adjudicated of the capacity, eventually the effectiveness in the conditions in this region. This labour is aimed on the region South Bohemian. The picked company is The Transport Undertaking Company of the town České Budějovice, for comapring his economics with the private sector.This labour contained the literary recherche, 2 SWOT analysis and the part which is dealing with the concrete economy of the both objects, the differences in them and in the opportunities their comparing {--} the exploitation of the analysis indebtedness, the profitability, the activities and the financial tests.
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The debts from a law, accounting and tax aspekt in a conditions of the Czech republic
RADOŠOVSKÁ, Šárka
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.
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Determination of competing position of the company Esonic a.s. in relation to its main competitors
Strnad, Jan ; Kolářová, Blanka (advisor) ; Nedvěd, Ondřej (referee)
The goal of this bachelor thesis is to set up competing position of the company Esonic a.s. in relation to its main competitors by the means of financial analyses. The field of corporation business is industrial automation, taking place mostly in food processing industry. With respect to low competition of the three most significant corporations, which I am going to analyze, this publication should be able to tell about the entire field. The main competitors, which will be compared to the company Esonic, a.s., are Sidat, spol. s.r.o. and ProjectSoft, spol. s.r.o. At the conclusion, I will determine the financial situation of the company Esonic a.s. and provide information about it's competing situation in this business field.
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Thin Capitalization - The Influence of Tax Legislation on Employment of Debt Financing of Companies
Kočer, Petr ; Jurečka, Jan (advisor) ; Juppa, Martin (referee)
The aim of this thesis is to find out the answer to the question whether the state authorities influence the employment of debt financing of companies. First part of the work briefly summarizes the main economic theories engaged in the research on capital structure. Further are depicted approaches to thin capitalization in the European countries with focus on the Czech republic tax law dealing with the subject. The final part of the thesis demonstrates on the financial data of Czech companies from the period 2003-2008 that the state authorities influence the employment of debt in Czech companies by means of tax laws and so affect the capital structure of the companies.
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Analysis of debt and savings of czech households
Bíbová, Klára ; Půlpánová, Stanislava (advisor) ; Hradil, Dušan (referee)
Thesis deals with the analysis of financial behavior of czech population in terms of debt and savings. It focuses on households, because they support economic growth by consumer spending and also constitute an important factor in the labor market and store money into the various types of savings and thus provide important sources of financing to domestic economy. The work analyzes household debt with banks and non-banking institutions, its causes and possible consequences, and also includes comparison with the situation in the EU. Part of the savings analyzes the link between the level of gross savings, disposable income and household consumption and the relationship of growth of savings and unemployment, the development of various types of savings and compares the situation with EU countries.
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